DESIGN GROUP: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DESIGN GROUP
Largest movements
- Deferred charges and accrued income +€25,867
up €25,867 (+94.4%), from €27,396 to €53,264
- Stocks and contracts -€17,500
no longer reported in 2025 (was €17,500)
- Cash -€12,384
down €12,384 (-31.9%), from €38,867 to €26,483
mainly Deferred charges and accrued income (-€25,867) and Other debts (-€19,233)
- Tangible fixed assets -€3,838
down €3,838 (-69.1%), from €5,558 to €1,720
of which Furniture and vehicles: -€5,558
- Profit (loss) carried forward +€20,775
up €20,775 (+26.1%), from €79,711 to €100,485
- Other debts -€19,233
down €19,233 (-96.2%), from €20,000 to €767
- Tax, wage and social debts -€14,546
down €14,546 (-36.1%), from €40,270 to €25,723
of which Remuneration and social security: -€8,153
- Trade debts +€3,994
up €3,994 (+7.8%), from €51,326 to €55,320
of which Bills of exchange payable: +€22,080
- Staff costs +€22,121
up €22,121 (+10.2%), from €217,123 to €239,244
- Gross operating margin +€21,295
up €21,295 (+8.6%), from €246,849 to €268,144
- Other operating charges -€3,494
no longer reported in 2025 (was €3,494)
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €199,366 | €190,355 | -€9,011 | -4.5% |
| Fixed assets | 21/28 | €5,658 | €1,820 | -€3,838 | -67.8% |
| Tangible fixed assets | 22/27 | €5,558 | €1,720 | -€3,838 | -69.1% |
| Plant, machinery and equipment | 23 | - | €1,720 | +€1,720 | |
| Furniture and vehicles | 24 | €5,558 | - | -€5,558 | |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €193,709 | €188,536 | -€5,173 | -2.7% |
| Stocks and contracts in progress | 3 | €17,500 | - | -€17,500 | |
| Stocks | 30/36 | €17,500 | - | -€17,500 | |
| Amounts receivable within one year | 40/41 | €109,945 | €108,789 | -€1,156 | -1.1% |
| Trade receivables | 40 | €72,474 | €104,542 | +€32,068 | +44.2% |
| Other amounts receivable | 41 | €37,471 | €4,247 | -€33,224 | -88.7% |
| Cash at bank and in hand | 54/58 | €38,867 | €26,483 | -€12,384 | -31.9% |
| Deferred charges and accrued income | 490/1 | €27,396 | €53,264 | +€25,867 | +94.4% |
| Total equity and liabilities | 10/49 | €199,366 | €190,355 | -€9,011 | -4.5% |
| Equity | 10/15 | €87,771 | €108,545 | +€20,775 | +23.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,711 | €100,485 | +€20,775 | +26.1% |
| Amounts payable | 17/49 | €111,596 | €81,810 | -€29,786 | -26.7% |
| Amounts payable within one year | 42/48 | €111,596 | €81,810 | -€29,786 | -26.7% |
| Trade debts | 44 | €51,326 | €55,320 | +€3,994 | +7.8% |
| Suppliers | 440/4 | €51,326 | €33,240 | -€18,086 | -35.2% |
| Bills of exchange payable | 441 | - | €22,080 | +€22,080 | |
| Taxes, remuneration and social security | 45 | €40,270 | €25,723 | -€14,546 | -36.1% |
| Taxes | 450/3 | €13,322 | €6,928 | -€6,394 | -48.0% |
| Remuneration and social security | 454/9 | €26,947 | €18,795 | -€8,153 | -30.3% |
| Other amounts payable | 47/48 | €20,000 | €767 | -€19,233 | -96.2% |
| Remuneration, social security and pensions | 62 | €217,123 | €239,244 | +€22,121 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,002 | €227 | -€775 | -77.3% |
| Other operating charges | 640/8 | €3,494 | - | -€3,494 | |
| Gross operating margin | 9900 | €246,849 | €268,144 | +€21,295 | +8.6% |
| Operating profit (loss) | 9901 | €25,231 | €28,673 | +€3,442 | +13.6% |
| Financial income | 75/76B | €7 | €5 | -€2 | -30.4% |
| Recurring financial income | 75 | €7 | €5 | -€2 | -30.4% |
| Financial charges | 65/66B | €2,340 | €326 | -€2,013 | -86.0% |
| Recurring financial charges | 65 | €2,340 | €326 | -€2,013 | -86.0% |
| Profit (loss) for the period before taxes | 9903 | €22,898 | €28,351 | +€5,454 | +23.8% |
| Income taxes | 67/77 | €6,500 | €7,577 | +€1,077 | +16.6% |
| Profit (loss) for the period | 9904 | €16,398 | €20,775 | +€4,377 | +26.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,398 | €20,775 | +€4,377 | +26.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.